Case LawR/Special Civil Application No. 9876 of 2025
Atul Limited & Anr Vs Assistant Commissioner
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- November 13, 2025
- Type:
- Special Civil Application
- Members:
- BHARGAV D. KARIA, PRANAV TRIVEDI
Subject
Compensation Cess Paid on Coal is Refundable for Exports Made Under IGST Payment (Zero-Rated)
Input Tax CreditZero-rated SupplyIGST RefundRefundCompensation Cess
Summary
This common judgment addresses a batch of petitions filed by the same petitioner (a chemical manufacturer) seeking a refund of accumulated Compensation Cess paid on the inward supply of coal used to generate captive power for manufacturing. The finis…